Article 57-3Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
第五十七条の三（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例）
The taxable period specified by Cabinet Order as prescribed in Article 37-2, paragraph (6) of the Act is any one taxable period among the taxable periods that satisfy all of the following requirements:
法第三十七条の二第六項に規定する政令で定める課税期間は、次に掲げる要件の全てに該当する課税期間のうちいずれか一の課税期間とする。
it is a taxable period that commenced during the period from the day on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred to the day on which that disaster or other unavoidable cause ceased;
法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日から当該災害その他やむを得ない理由のやんだ日までの間に開始した課税期間であること。
it is not a taxable period on or after the taxable period following the taxable period (limited to the taxable period for which the approval under Article 37-2, paragraph (6) of the Act was obtained) that includes the day on which the disaster or other unavoidable cause referred to in the preceding item occurred;
前号の災害その他やむを得ない理由の生じた日の属する課税期間（法第三十七条の二第六項の承認を受けた課税期間に限る。）の翌課税期間以後の課税期間でないこと。
it is a taxable period that commenced during the period from the first day of the following taxable period prescribed in Article 37, paragraph (6) of the Act to the day on which two years have elapsed from that first day.
法第三十七条第六項に規定する翌課税期間の初日から同日以後二年を経過する日までの間に開始した課税期間であること。
Where a business operator that has obtained the approval under Article 37-2, paragraph (1) or (6) of the Act has, before that approval, submitted a return under Article 42, paragraph (1), (4) or (6) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act (limited to one relating to the elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) of the Act or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article for which that approval was obtained), for the application of Article 43, paragraph (1), item (iii) of the Act to that return, the phrase "total of the amounts of consumption tax" in that item is deemed to be replaced with "total of the amounts of consumption tax (meaning the amount of consumption tax calculated on the assumption that the approval under Article 37-2, paragraph (1) or (6) had not been obtained)".
法第三十七条の二第一項又は第六項の承認を受けた事業者が、その承認前に法第四十二条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの（当該承認を受けた法第三十七条の二第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間に係るものに限る。）を提出している場合には、当該申告書に係る法第四十三条第一項第三号の規定の適用については、同号中「消費税額の合計額」とあるのは、「消費税額（第三十七条の二第一項又は第六項の承認がなかつたものとして計算した場合の消費税額をいう。）の合計額」とする。
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